1. Cream the butter and powdered sugar until pale and fluffy.

2. Stir in the vanilla extract until combined.

3. Whisk together the flour, cornstarch, and salt, then gradually mix into the butter mixture until a dough forms.

4. Shape the dough into a disk, wrap in plastic wrap, and chill for 20 to 30 minutes.

5. Roll the chilled dough to 1/4-inch thickness and cut into shapes.

6. Place cookies on a parchment-lined baking sheet and bake at 350°F (175°C) for 12 minutes.

7. Allow the cookies to cool completely on a rack.

8. Melt the chocolate in the microwave in short bursts or over a double boiler until smooth.

9. Dip each cookie halfway into the melted chocolate and return to parchment to set.

10. Optional: decorate with sea salt or chopped nuts before the chocolate sets.